Current Status Bill Number:
343Ratification Number: 261Act Number: 146Type of Legislation: General Bill GBIntroducing Body: SenateIntroduced Date: 19970211Primary Sponsor: LeathermanAll Sponsors: LeathermanDrafted Document Number: dka\4036mm.97Companion Bill Number: 3558Date Bill Passed both Bodies: 19970617Date of Last Amendment: 19970605Governor's Action: SDate of Governor's Action: 19970624Subject: Property taxes, delinquent; alternative site for sale of; Taxation, property assassments, fire damage, Insurance
Body Date Action Description Com Leg Involved ______ ________ _______________________________________ _______ ____________ ------ 19970714 Act No. A146 ------ 19970624 Signed by Governor ------ 19970618 Ratified R261 House 19970617 Ordered enrolled for ratification House 19970605 Conference Committee Report adopted 98 HCC Senate 19970605 Conference Committee Report adopted 98 HCC House 19970605 Conference powers granted, 98 HCC McKay appointed Reps. to Committee of Cooper Conference Koon Senate 19970604 Conference powers granted, 88 SCC Leatherman appointed Senators to Committee Passailaigue of Conference Matthews Senate 19970604 Insists upon amendment House 19970603 Non-concurrence in Senate amendment House 19970529 Debate adjourned until Tuesday, 19970603 Senate 19970522 House amendments amended, returned to House with amendment House 19970507 Read third time, returned to Senate with amendment House 19970506 Amended, read second time House 19970501 Debate adjourned until Tuesday, 19970506 House 19970430 Debate adjourned until Thursday, 19970501 House 19970429 Debate adjourned until Wednesday, 19970430 House 19970417 Committee report: Favorable with 30 HWM amendment House 19970402 Introduced, read first time, 30 HWM referred to Committee Senate 19970402 Read third time, sent to House Senate 19970313 Read second time, ordered to third reading with notice of general amendments Senate 19970313 Committee amendment adopted Senate 19970312 Committee report: Favorable with 06 SF amendment Senate 19970211 Introduced, read first time, 06 SF referred to CommitteeView additional legislative information at the LPITS web site.
(A146, R261, S343)
AN ACT TO AMEND SECTION 12-51-50, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE SALE OF PROPERTY FOR DELINQUENT TAXES, SO AS TO PROVIDE AN ALTERNATIVE SITE FOR THE SALE AND TO SPECIFY FORMS OF PAYMENT; AND TO AMEND SECTION 12-39-250, RELATING TO DUTY OF COUNTY AUDITOR TO CORRECT VALUATION OF PROPERTY, SO AS TO REQUIRE REASSESSMENT OF REAL PROPERTY DAMAGED BY FIRE, UNDER CERTAIN CIRCUMSTANCES.
Be it enacted by the General Assembly of the State of South Carolina:
Provides for alternative sale site and specifies forms of payment
SECTION 1. Section 12-51-50 of the 1976 Code is amended to read:
"Section 12-51-50. The property duly advertised must be sold by the person officially charged with the collection of delinquent taxes at public auction at the courthouse or other convenient place within the county if designated and advertised on a legal sales date during regular hours for legal tender payable in full by cash, cashier's check, certified check, or money order on the date of the sale. In case the defaulting taxpayer has more than one item advertised to be sold, as soon as sufficient funds have been accrued to cover all of the defaulting taxpayer's delinquent taxes, assessments, penalties, and costs, no further items may be sold."
Requires reassessment in case of fire
SECTION 2. Section 12-39-250 of the 1976 Code is amended to read:
"Section 12-39-250. (A) At any time before the tax is paid and upon order of the assessor or Board of Appeals, the county auditor shall correct upon the duplicate for any tax year the assessment of real property on which the valuation of the real property was so excessive as to constitute an invalid assessment. At any time prior to payment of the tax the auditor shall also correct upon the duplicate for any tax year any errors that may be discovered that were made by county or state officers. At any time during the current tax year and before payment of the tax the auditor further shall correct other errors that may appear in the duplicate. At any time before the tax is paid the auditor shall also correct other errors in the duplicate when such errors invalidate or make void the collection of the tax reflected by reason of such error. If the correction results in a reduction or withdrawal of the taxes assessed or levied, the correction shall be in the form of an abatement and a record of such correction and the reasons therefor shall be maintained in an abatement book. When any personal or real property has been entered for taxation in the wrong locality, the auditor shall correct the error at any time prior to payment of the tax and charge such tax in the correct locality. Any corrections made in the duplicate by the auditor shall be entered on both the auditor's and treasurer's duplicate, except that in the case of a reduction of any assessment or tax, the auditor may furnish the treasurer with a certificate of reduction.
(B) Notwithstanding any other provision of law, the county tax assessor or the County Board of Assessment Appeals, upon application of the taxpayer, must order the County Auditor to make appropriate adjustments in the valuation and assessment of any real property and improvements which have sustained damage as a result of fire provided that the application for correction of the assessment is made prior to payment of the tax."
SECTION 3. Section 1 of this act takes effect January 1, 1998, and Section 2 takes effect upon approval by the Governor.
Approved the 24th day of June, 1997.